T  H 


UC-NRLF 


The  Right  Way 

to 

Figure 
Plumbing 


THE  RIGHT  WAY  TO  FIGURE 
PLUMBING 


By 

EMIL  H.  DISCH 
N 


MILWAUKEE 

I.  H.  YEWDALE  &,  SONS  CO.,  Printers 
1915 


Copyright  1915 
By  EMIL  H.  D1SCH 


THE   RIGHT   WAY   TO  FIGURE   PLUMBING. 


THIS  book  is  meant  to  better  the  conditions  of 
the  plumbing  business  in  general  to  whatever 
extent  it  may,  as  the  plumbing  business  is  in 
such   shape   that   unless   at  least  some   of   us   exert 
ourselves    in    regards    to    bettering    the    conditions, 
there  seems  to  be  further  danger. 

Three  of  the  most  important  points  in  the  plumb- 
ing contracting  business,  in  my  mind,  are: 

First:  The  most  important  is  to  figure  your  job 
right.  How  to  do  this  is  -just  as  important.  This 
book  will  show  you  very  plainly  how  to  do  this,  even 
though  you  might  be  somewhat  neglectful  of  your 
business.  It  will  not  make  much  difference  provid- 
ing you  have  figured  your  job  right  in  the  first  place. 

Second:  Another  important  thing  is  your  Over- 
head or. Running  Expense.  Unless  you  figure  your 
Overhead  Expense  of  what  it  costs  you  to  run  your 
business  each  year,  you  cannot  expect  to  be  very 
successful  in  the  plumbing  business.  You  cannot 
afford  to  take  business  at  what  it  costs  you  to  han- 
dle it.  It  appears  that  there  is  about  98%  of  the 
plumbers  who  are  not  figuring  any  Overhead  Ex- 
pense and  for  this  reason  they  are  working  for  a 
few  dollars  or  less  the  year  round,  and  year  after 
year. 

Third:  An  important  point  is  to  charge  your 
material  and  everything  that  costs  money  on  every 
Contract  Job  you  do.  Without  doing  this,  you  can- 
not know  how  you  are  going  along.  You  cannot 
take  a  Contract  and  not  charge  the  material  and 
labor  to  the  Contract  and  make  much  of  a  success 
in  the  plumbing  contracting  business. 

EMIL  H.  DISCH. 


341777 


THOUSANDS     OF     DOLLARS     THROWN     AWAY 
EACH    YEAR. 

THREE  HUNDRED  THOUSAND  DOLLARS 
thrown  away  in  Overhead  Expense  during 
the  year  in  the  Plumbing  Business  in  the 
City  of  Milwaukee.  Why?  Because  I  think  the 
Plumbers  do  not  know  that  they  are  doing  it. 
This  being  the  case,  it  means  an  Average  of  Fifteen 
Hundred  Dollars  a  Year  being  thrown  away  in  the 
Plumbing  Business  in  the  City  of  Milwaukee,  an 
Average  Overhead  Expense  of  15%  on  the  Dollar, 
more  than  twice  as  much  money  being  thrown  away 
in  Overhead  and  Depreciation  during  the  year,  than 
there  is  being  earned  in  Profits. 

Why  is  it  that  plumbers  who  have  been  in  the 
plumbing  business  on  live  business  streets  from 
fifteen  to  twenty-five  years  are  moving  around  the 
corner  on  side  streets  and  to  basements,  and  some 
even  move  their  business  to  their  barns?  Trying 
to  cut  down  Expenses,  I  suppose.  But  what  is  the 
good  of  this  when  they  do  not  figure  this  Overhead 
Expense?  No  matter  how  small  they  think  it  is, 
they  cannot  get  along  when  this  Overhead  Expense 
is  as  large  as  their  earnings.  If  the  man  that  was 
on  a  good,  live  business  street  for  fifteen  years  had 
an  Overhead  Expense  of  Fifteen  Hundred  Dollars 
a  year  and  never  figured  it,  it  is  very  plain  to  see 
why  he  moves  to  a  side  street  basement  or  barn. 
For  in  the  fifteen  years  time  he  has  thrown  away 
just  Twenty-two  and  One-half  Thousand  Dollars, 
simply  because  his  Overhead  Expense  was  not  fig- 
ured, as  it  should  have  been,  on  each  Dollar's 
worth  of  business.  A  man  that  has  been  in  the 
plumbing  business  and  in  a  good  location  for 
twenty-five  years  and  had  an  Overhead  Expense  of 
Twenty-five  Hundred  Dollars  a  year,  has  given  away 
of  his  own  money  only  Sixty-two  and  One-half 
Thousand  Dollars.  Nobody  in  the  plumbing  busi- 
ness finds  the  money  to  pay  his  Expenses.  To  run 
his  business  he  has  got  to  earn  it,  but  he  cannot 


earn  it  by  not  adding  it  on  the  work  when  he  fig- 
ures his  jobs.  This  money  that  has  got  away  from 
you  was  your  money  and  you  should  have  every 
Dollar  of  it — it  belonged  to  you. 

Where  one  of  the  great  troubles  lies  is  in  your 
Overhead  Expense. 

There  is  no  one  in  the  plumbing  business  that 
can  deny  that  his  Overhead  Expense  is  not  what  is 
shown  in  this  book,  providing  he  does  business  in  a 
businesslike  manner.  It  is  even  more,  but  if  we  get 
to  find  out  what  it  really  means,  we  will  figure  it 
all  a  little  later  on.  Just  think  of  it,  the  one  man 
shop  with  no  records,  charges  and  credits,  no  mate- 
rial, Laborers'  or  Plumbers'  Time  charged  to  his 
jobs.  Supposing  he  works  300  days  a  year  by 
putting  in  long  hours,  Sundays  and  nights,  and 
thinks  from  the  way  that  he  takes  business  that 
he  is  earning  Five  Dollars  a  day,  it  would  make 
Fifteen  Hundred  Dollars,  and  the  fact  of  the  mat- 
ter is,  his  Overhead  Expense  is  Fifteen  Hundred 
Dollars  or  even  more.  Nobody  to  blame  but  the 
man  in  the  plumbing  business.  If  this  be  true,  and 
it  is  true,  this  plumber  will  go  along  and  in  the 
course  of  ten  years  time,  and  he  should  do  nothing 
but  work  and  keep  no  records,  just  merely  work 
long  hours,  days  and  nights  and  holidays,  and  by 
all  of  this  not  even  charge  the  material  hauled  to 
the  jobs  and  have  no  way  of  knowing  what  is  going 
on  in  business,  simply  work  with  the  tools  and  by 
so  doing,  keep  his  Expense  down.  The  very  least, 
then,  would  be  One  Thousand  Dollars  for  the  year 
and  if  he  did  get  in  300  days  at  Five  Dollars  a  day, 
his  year's  earnings  would  be  Five  Hundred  Dollars. 
Some  earnings  for  a  man  in  business.  Why,  the 
journeyman  plumber  can  earn  Fourteen  Hundred 
and  Thirty  Dollars  a  year  by  working  5  y2  days  a 
week  or  about  286  full  days  a  year. 


Overhead  Expense  for  one  year's  business  for  the 
plumber  that  does  from  Five  to  Ten  Thousand  Dol- 
lars' worth  of  business  a  year. 

Store  or  Shop  Rent      @    $10.00   per  mo.,  $120.00 

Barn  or  Garage  Rent  @        5.00   per  mo.,  60.00 

Horse  feed 119.20 

Blacksmithing,     horseshoeing,    picks    and 

bars  sharpened  and  wagon  repairs 25.67 

Apprentice's  Wages  at  Average  of  $4.50  a 

week,  3  years 234.00 

Telephone 50.00 

Fuel    24.00 

Harnessmaker,  for  blankets,  wagon  grease 

Stationery    11.05 

Stamps 9.00 

and  harness  repairs 9.00 

Taxes    18.00 

Fire  Insurance    20.00 

Liability  or  other  Insurance 12. 00 

Plumber's  License    25  .  00 

Say  about  Two  Thousand  Dollars  invest- 
ment at  the  small  sum  of  3  %  Interest .  .  60.00 

Street  Car  Fare 17.00 

Depreciation  at  the  small  sum  of  1  %    on 

the  Dollar 50.00 

If   automobile   is   used   in   place   of   horse 

and   wagon    140  .  00 

Bonds  on  Licenses  or  Contracts 10. 00 

Miscellaneous    7.00 

Gas  Bills  or  Lighting 6.00 

Donations  and  Advertising 10.00 

Cleaning  and  Scrubbing  Store  or  Shop ....  12.00 
Bookkeeper's  Wages  at  the  small  sum  of 

$9  .  00  per  week 468  .  00 


$1,516.92 

This  allows  nothing  for  lawyers'  bills  or  bad  bills, 
lumber  to  brace  bad  ditches,  horse  doctor  bills,  time 
lost  on  account  of  rain  or  Shop  Time. 


Overhead  Expense  for  one  year's  business  for 
the  shop  that  does  from  Fifteen  Thousand  to  Thirty 
Thousand  Dollars  worth  of  business  a  year. 

Store  or  Shop  Rent  @   $30.00  per  mo.  .  .    $360.00 
Barn  Rent,  from  $4.00  to  |$6..00,  average 

of  $5.00    *.  60.00 

Garage  Rent  at  $5  .  00  per  mo 60.00 

Bookkeeper's  Salary,  $15.00  per  week.  .  .  780.00 
Apprentice's    Wages,    average    per    week 

$4.50  for  3  years 234.00 

Liability   Insurance,    average   of   86    cents 

per  $100.00    ! 73.00 

Fire    Insurance    on    $2,000.00    stock    and 

barn 30.00 

Auto    Insurance    20.00 

Taxes 40.00 

Horse  Feed 120  .  00 

Blacksmithing,    horseshoeing,    wagon    re- 
pairs, picks  and  bars  sharpened 30.00 

Harness  Maker 10.00 

Auto  Repairs,  Gasoline  and  Oils,  Tires  and 

Upkeep 265.00 

Telephone    75.00 

Plumber's  License    25.00 

Bonds  for  Licenses    ' 10.00 

Advertising  and  Donations  which  you  can- 
not get  out  of 20.00 

Lighting 10.00 

Heating  and  Fuel 25.00 

Stationery    20.00 

Stamps 20.00 

Street  Car  Fare 20.00 

Cleaning  and  scrubbing  Store  and  Office.  .  12.00 
Say  Five  Thousand  Dollars  Invested  in  the 

business  at  5  %   Interest 250  .  00 

Miscellaneous    15.00 

Depreciation    for    the    year's    business    at 

1  %   on  a  Dollar 200  .  00 

Comebacks  on  work  and  Shop  Time  which 

must  be  lost 216  .  00 


$3,000.00 


8 


Actual  Cost  of  a  Dollar's  worth  of  business.  This 
is  what  each  Dollar's  worth  of  business  costs  you 
to  handle,  not  One  Cent  of  Profit  for  you  by  figur- 
ing these  percentages  for  Overhead  Expense. 

For  the  shop  that  does  Five  Thousand  Dollars' 
worth  of  business  a  year. 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'  Time,  Job  of $100  .  00 

Overhead  Expense  30%   on  the  Dollar.  .  .        30.00 


This  is  your  actual  Gross  Cost ,$130  .  00 

No  Profit  in  this  for  you. 

For   the   shop   that   does   Ten   Thousand   Dollars' 
worth  of  business  a  year. 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'  Time,  Job  of $100  .  00 

Overhead  Expense  15%   on  the  Dollar...         15.00 


Actual  Gross  Cost $115.00 

For  the  shop  that  does  Fifteen  Thousand  Dol- 
lars' worth  of  business  a  year  add  12%  on  the 
Dollar. 

Net     Cost     of     Material,     Laborers'     an,d 

Plumbers'  Time,  Job  of .$100  .  00 

Overhead  Expense  12%   on  the  Dollar.  .  .        12.00 


Actual  Gross  Cost    $112 . 00 

For  the  shop  that  does  Twenty  Thousand  Dollars' 
worth  of  business  a  year  add  10%  on  the  Dollar. 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'   Time,  Job  of $100  .  00 

Overhead  Expense  10%   on  the  Dollar.  .  .        10.00 


Actual  Gross  Cost    $110 . 00 

For  the  shop  that  does  Twenty-five  Thousand 
Dollars'  worth  of  business  a  year  add  10%  on  the 
Dollar. 


9 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'  Time,  Job  of $100.00 

Overhead  Expense  add  10%  on  the  Dollar.        10.00 

Actual  Gross  Cost    $110 . 00 

For  the  shop  that  does  Thirty  Thousand  Dollars' 
worth  of  business  a  year  add  10%  on  the  Dollar. 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'  Time,  Job  of $100.00 

Overhead  Expense  add  10%  on  the  Dollar.        10.00 

Actual  Gross  Cost    $110 . 00 

For  the  shop  that  does  Thirty-five  Thousand  Dol- 
lars' worth  of  business  a  year  add  9  %  on  the  Dollar. 

Net     Cost     of     Material,     Laborers'     and 

Plumbers'  Time,  Job  of $100.00 

Overhead  Expense  add  9%  on  the  Dollar.  9.00 


Actual  Gross  Cost    $109 . 00 

If  you  are  figuring  below  this,  you  are  figuring 
below  Cost. 

By  adding  the  same  percentages  for  Profit  as 
your  Overhead  Expense,  you  can  earn  from  Fifteen 
Hundred  Dollars  to  Thirty-five  Hundred  Dollars  a 
year  with  the  exception  of  the  Thirty-five  Thousand 
Dollar  shop,  who  must  add  10%  for  Profit  to  earn 
Thirty-five  Hundred  Dollars. 

This  is  of  course  that  you  do  the  same  amount 
or  near  the  amount  of  work  mentioned  in  the  dif- 
ferent shops.  If,  however,  you  should  do  a  great 
deal  less,  in  order  to  earn  the  amounts  of  Profit 
mentioned,  you  must  figure  a  higher  percentage  for 
your  Profits. 

The  plumber  that  does  Twenty  Thousand  Dollars' 
worth  of  business  a  year,  to  get  the  Cost  of  each 
Dollar's  worth  of  business,  add  10%  to  each  Dol- 
lar. He  has  an  Overhead  Expense  of  Two  Thou- 
sand Dollars  a  year."  In  order  to  earn  as  much  as 
it  costs  to  do  business  add  the  same  percentage  as 
for  Overhead  Expense. 

The  plumber  that  does  Twenty-five  Thousand 
Dollars'  worth  of  business  a  year  costs  him  10% 
on  the  Dollar  and  Overhead  Expense  of  Twenty-five 


10 

Hundred  Dollars  a  year;  to  earn  as  much  as  it 
costs  him  to  do  business,  add  the  same  percentage 
as  for  Overhead  Expense. 

The  plumber  that  does  Thirty  Thousand  Dollars' 
worth  of  business  a  year  costs  him  10%  on -the 
Dollar;  his  Overhead  Expense  is  Three  Thousand 
Dollars  a  year.  To  earn  as  much  as  it  costs  him  to 
'do  business,  he  must  add  the  same  percentage  as 
for  Overhead  Expense. 

The  plumber  that  does  Thirty-five  Thousand  Dol- 
lars' worth  of  business  a  year  costs  him  9  %  on  the 
Dollar;  in  order  to  earn  Thirty-five  Hundred  Dol- 
lars a  year,  add  10%  to  each  Dollar's  worth  of 
business. 

From  Thirty-five  Thousand  Dollars  and  up,  pro- 
viding double  the  amount  of  business  is  done,  it 
costs  9%  on  the  Dollar. 

JOB  FIGURED  IN  THIS  BOOK. 

The  job  figured  in  this  book  is  figured  with  a 
10%  Overhead  Expense.  The  10%  Overhead  Ex- 
pense is  for  the  shop  that  does  from  Twenty  to 
Thirty  Thousand  Dollars'  worth  of  business  a  year. 
Anyone  using  the  same  percentage  for  Overhead 
Expense  as  the  job  figured,  who  does  less  than 
Twenty  Thousand  Dollars'  worth  of  business  a  year 
will  not  be  figuring  the  correct  percentage  of  Over- 
head Expense.  The  Expense  percentages  for  the 
different  shops  will  be  found  on  another  page  in 
this  book. 

The  different  slips  from  Miscellaneous  to  the 
Fixtures  and  Totals  all  have  extra  space  below 
so  you  can  add  any  odd  articles  or  any  additional 
articles  to  your  figuring  list  on  either  slip,  write 
them  in  with  either  pencil  or  pen. 

I  have  done  business  for  years  under  the  methods 
given  in  this  book  and  I  want  to  say  to  you,  that 
by  measuring  and  figuring  my  jobs  as  shown  here,  I 
have  never  made  a  mistake  big  enough  to  cause  me 
to  lose  money  enough  to  eat  up  my  Profits  on  a 
single  job  up  to  this  time,  no  matter  how  small  or 
how  large.  I  have  done  Hundreds  of  Thousands  of 
Dollars'  worth  of  business  this  way,  in  fact,  I  have 
had  but  two  jobs  where  I  came  out  a  few  Dollars 
different  than  I  figured.  If  one  is  at  all  careful,  I 
might  say  that  it  is  impossible  to  forget  any  mate- 
rial or  make  any  mistakes  by  following  this  system. 


11 


WHAT   FRESH   AIR  CONSISTS   OF. 

14  .ft.  2  in.  Ex.  Hvy.  Soil  Pipe $1.40 

3-2  in.  Ex.  Hvy.   y±   Bends 

1-6x2  Reducer .  .  .  .         .42 

6-2  in.  lead  caulked  joints  12%   Ibs 60 

1 1/2    Ib.  oakum 05 

$2.83 

WHAT   STREET   WASHER   CONSISTS   OF. 

1-%    Sill  Cock  Loose  Key $0.43 

1—%    Comp.  Shower  Cock .65 

6   ft.    %   Galv.  Pipe 27 

$1.35 

WHAT  4  INCH  CONDUCTOR  CONSISTS  OF. 

10   ft.  4  in.  Ex.  Hvy.  Soil  Pipe ,$2.00 

1-4   in.    %    Bend 23 

3-4   in.   lead  caulked  joints  12  Ibs 60 

iy2    Ibs.   oakum 05 


$2.88 

WHAT  WATER  METER  CONSISTS  OF. 

l-f%    Water  Meter $5.70 

1-%    Meter  Stop 50 

2-%    Meter  Couplings 50 

Setting  Meter 1.75 


$8.45 

WHAT  12  INCH  CATCH  BASIN  CONSISTS  OF. 

2   ft.  12  in.  Clay  Pipe $0.57 

1-12   in.   Iron   Cover 44 

1-  2   in.   Dale  Trap 88 

$1.89 


12 


THE  AMOUNT  OF  GALVANIZED  FITTINGS  PER 
FIXTURE. 

2  in.  I  for  each  fixture. 
iy2    in.  I  for  each  fixture. 

li/i    in.  Small  job  count  them. 

Large  job  1  for  each  fixture. 
1        in.   Small  job  count  them. 

Large  job  1  for  each  fixture. 
%    in.   5   to  each  fixture.       ' 
y2    in.   2  to  each  fixture. 
%    in.   Small  jobs  count  them. 

Larger  jobs  2  to  each  fixture. 

DOPE. 

The  amount  of  dope  or  pipe  cement,  1  Ib.  for  each 
500  ft.  from  %  to  1  in.  pipe.  1  Ib.  for  each  300  ft. 
of  pipe  from  1  in.  to  2  in.  pipe. 

GASOLINE. 

%  gal.  for  each  fixture. 

OAKUM. 

10  Ibs.  oakum  for  each  100  ft.  of  Soil  Pipe. 

SCREWS. 

6   Screws-  for  each  fixture. 

PUTTY. 

3  Ibs.  putty  for  each  closet. 

JACK  CHAIN. 

10   ft.  jack  chain  for  each  50  ft.  Soil  Pipe. 

CANDLES. 

3   candles    for    small    jobs,    otherwise    1    for    each 
fixture. 


13 


HOW   TO  ARRIVE   AT   THE   AMOUNT   OF   LEAD 
USED  FOR  CAULKING  JOINTS. 


2 
3 
4 
5 
6 
7 
8 
9 
10 

in. 
in. 
in. 
in. 
in. 
in. 
in. 
in. 
in. 

Soil 
Soil 
Soil 
Soil 
Soil 
Soil 
Soil 
Soil 
Soil 

Pipe 
Pipe 
Pipe 
Pipe 
Pipe 
Pipe 
Pipe 
Pipe 
Pipe 

1 

1  1A 
1% 
2 

2% 
3 
3V2 
4 
5 

Ib. 
Ibs. 
Ibs. 
Ibs. 
Ibs. 
Ibs. 
Ibs. 
Ibs. 
Ibs. 

for 
for 
for 
for 
for 
for 
for 
for 
for. 

each 
each 
each 
each 
each 
each 
each 
each 
each 

ft. 
ft. 
ft. 
ft. 

ft. 
ft. 
ft. 
ft. 
ft. 

I  will  say  to  the  plumber  or  plumbers  that  will 
follow  this  system  in  every  detail  in  figuring  and 
measuring  jobs,  in  charging  material  to  the  jobs, 
in  crediting  material,  keeping  records  and  checking 
systems  and  keep  books,  that  at  the  end  of  the  year 
he  will  get  for  his  Profits  what  I  claim  or  better, 
and  you  will  be  on  a  solid  and  absolutely  sound 
business  basis  for  the  rest  of  your  days  in  the 
plumbing  business. 

Of  course  there  is  something  else  that  goes  with 
the  above  mentioned,  that  is,  that  you  attend  strict- 
ly to  business  after  you  do  get  your  work  according 
to  the  methods  given  in  this  system.  And  by  all 
means,  I  say  to  you:  "Keep  books;  by  so  doing,  the 
sooner  and  easier  you  can  see  the  results." 


14 


HOW  TO  ARRIVE  AT  LABORERS*   TIME. 

Extraordinary  deep  digging,  per  ft $0.65 

Ordinary  deep  outside  sewer  with  no  base- 
ments, per  ft 50 

Prom  street  to  inside  of  building  and  inside 
basement  work,  including  taphole  and  con- 
ductors, per  ft 25 

From  curb  to  inside  and  basement  work,  in- 
cluding conductors,  per  ft 21 

Inside  work,  including  conductors,  per  ft 18 

Short  connections  in  old  buildings  and  small  jobs, 
add  3%  to  total  Net  Cost  of  job. 


WHAT  IS  MEANT  BY  FIXTURES. 

Any  fixture  that  has  a  trap  under  same,  with 
faucets  above,  is  considered  a  fixture.  Plumbers' 
Time  set  for  the  fixtures  covers  all  the  rest  of  the 
work,  except  Iron  Sewer.  The  Plumber's  Time  on 
Iron  Sewer  must  be  figured  according  to  the  price 
given  per  ft.  on  another  page  in  this  book.  The 
price  given  per  fixture  covers  ice  box  wastes,  fur- 
nace connections,  gas  fitting,  ditch  work  and  con- 
ductors, connecting  stacks,  hot  and  cold  water  to 
the  different  fixtures,  all  supplies  and  fuel  gas, 
waste  and  vent  pipes,  soil  pipe  stacks  and  under- 
floor  work  and  testing.  The  Plumber's  Time  given 
is  for  buildings  not  over  three  stories  high. 

Plumber's  Time  on  extra  wide,  long  and  high 
buildings  is  given  on  another  page  in  this  book. 


15 


How  to  arrive  at  Plumber's  Time  in  installing 
new  fixtures  in  old  buildings. 

1  fixture   job  Ordinary 15.30 

2  fixture   job  Ordinary 11.10 

3  fixture   job  Ordinary 9.10 

4  fixture   job  Ordinary 10.75 

5  fixture   job  Ordinary.  .  . 9.15 

6  fixture  job  Ordinary 10.75 

How  to  arrive  at  Plumber's  Time  in  installing 
new  fixtures  in  new  buildings,  cottages  and  bun- 
galows. 

5  fixture  job 8.60 

6  fixture  job .- 8.25 

7-8  fixture  job 9.50 

How  to  arrive  at  Plumber's  Time  in  installing 
new  fixtures  in  new  double  flat  buildings. 

10          fixture  job     7.50 

11-20   fixture  job     7.75 

20-50   fixture  job,  4  and  6  flat  bldgs 9.00 

50-65   fixture  job,   8,    9    and    10    flat    bldgs., 

with  showers  and  double  bath  rooms 9.50 

65-100  fixture  job,  10  to  12  flat  bldgs 9.75 

110   fixture  job,  24  flats,  ordinary 9.35 

How  to  arrive  at  Plumber's  Time  in  installing 
new  fixtures  in  stores  and  flat  buildings. 

15  fixtures  and  up,  for  each  fixture 15  .  00 

How  to  arrive  at  Plumber's  Time  if  Iron  Sewer 
is  needed. 

4-  6    in.,    per    ft 20 

8-10    in.,    per    ft 25 

This  takes  care  of  all  branches  and  for  openings 
and  bends  to  top  of  basement  floor. 


16 


How  to  arrive  at  Plumber's  Time  on  extra  long 
and  wide  and  high  buildings. 


Basement,    EACH  FIXTURE $   8.00 

8.00 

8.00 

8.50 

9. 


story, 

2  story, 

3  story, 

4  story, 

5  story, 

6  story, 

7  story, 

8  story, 

9  story, 

10  story, 

11  story, 

12  story, 

13  story, 

14  story, 

15  story, 

16  story, 

17  story, 

18  story, 

19  story, 

20  story, 


.00 
9.50 
10.00 
10.50 
11.00 
11.50 
12.00 
12.50 
13.00 
13.50 
14,00 
14.50 
15.00 
15.50 
16.00 
16.50 
17.00 


Plumber's  Time  on  stock  made  up  in  shop  is  to 
be  charged  to  job;  when  delivering  same  to  job  it 
must  be  charged  with  material. 

Plumber's  Time  on  saloon  bar  and  ice  box  con- 
nections, add  90%  to  the  Net  Cost  of  Material  and 
Laborers'  Time. 

If  a  job  with  Material  and  Laborers'  Time 

Net  amounts  to $30.00 

Add  90%  on  each  Dollar  to  the  above  men- 
tioned, which  is 27.00 


$57.00 

Overhead  according  to  the  amount  of  busi- 
ness done  per  year,  if  it  is  10%,  which  is.      5.70 

This  is  your  Gross  Cost ,$62.70 

15  %   Gain 9.45 


Bid $72  . 15 


17 


WALL    OF    BUILDING 


LOT      LINE 


n 

cr>  I? 

3J4 

SID! 

:  WAI 

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CURB 


SHORT    TAP   HOLL 


18 


19 


20 


21 


Mr.  Plumber,  if  you  do  one  job  according  to  the 
system  of  measuring  and  figuring,  you  will  know 
the  results,  and  I  believe  you  will  never  go  back  to 
the  old  mixed  up,  loose  guessing  and  unsystematized 
way  that  has  shown  you  nothing  or  told  you  but 
little  more.  Perhaps  for  all  the  time  spent  in  your 
business,  you  need  not  wait  one  year  to  find  this 
out,  no  matter  how  small  or  large  the  job  may  be, 
just  measure  and  figure  according  to  the  system 
before  you,  simply  copy  the  amounts  and  figures 
all  the  way  through  as  the  job  is  figured,  as  the 
material  is  charged  to  the  job,  as  the  material, 
Laborers'  and  Plumbers'  Time  is  credited  to  the 
job. 

If  you  ever  think  that  you  would  like  to  really, 
absolutely  and  positively  know  the  facts  and  the  real 
ways  of  the  contracting  and  plumbing  business,  just 
do  one  job  according  to  the  system  in  this  book  and 
there  is  enough  said,  if  after  you  have  a  charge  of 
every  article  that  costs  money  on  the  job,  that  has 
been  delivered  to  the  job,  just  as  shown  in  this  sys- 
tem and  price  it  all  out  carefully  same  as  figured. 
Get  the  total  charge  cost  to  the  job,  and  the  same 
with  the  credits  and  deduct  the  credits  from  the 
total  cost  to  the  job  and  then  compare  the  net  cost 
of  the  job  after  being  completed  with  the  cost  fig- 
ured and  you  will  then  see  the  exact  results;  you 
will  know  whether  you  figured  less  or  more  on  each 
slip  of  material  or  on  the  whole  job  complete;  you 
will  know  the  exact  amount  of  profits  you  made  and 
you  will  know  the  correct  amount  the  job  costs 
you  and  what  you  figured  it  to  cost  just  as  shown 
in  this  system. 


22 

FIXTURES. 

Job  figured. 

4y2    ft.   Bath  Tubs   

2-5        ft.   Bath  Tubs   at   $10.24   each $20.48 

18x21x8     Basins,   Plain 

18x21x8     Basins,  Apron    

2-18x24x10   Basins,   Apron,    at    $6.00 12.00 

20x24x10   Basins,  Apron    

1-Closet,  G.  Oak 9.12 

2-Closets,   Steel  King,  at  $11.24  each 22.48 

Closets,  Enamel  Tank 

18x30   Plain  Sinks 

20x30   Plain  Sinks 

2-20x30   1-Piece  Sinks,   R.  R.,  $13.23  ea.  .    26.46 

20x30   1-Piece  Sinks,  Apron   

20x30   Sinks,  Rev.  Drain 

2-24x48   Laundry  Tubs,   Plain,  at  $5 . 74  ea.    11.48 
24x48   Laundry  Tubs,   with   Back    

2-30   gal.   Boilers  and  Stands,  at  $6.48  ea.  .    12.96 
40   gal.   Boilers  and  Stands 

$114.98 


23 


PERMITS. 

Job  figured. 

1-Street  Permit $1.00 

1-%    in.  Water  Permit 5 . 00 

%    in.  Water  Permit 

1-6     in.   Sewer  Permit 3.00 

%   in.  Water   Meter    

1-%    in.  Water   Meter    8.53 

1-12   in.   Catch   Basin    1.89 

1-Street  Washer    1.35 

1-Fresh  Air    2.83 

3-4   in.   Conductors,  at  $2.88  each 8.64 

$32.24 


24 

CLAY  PIPE. 

Job   figured. 

ft.   8  in.  Clay  Pipe    

87   ft.   6   in.   Clay  Pipe,  at    .095  a  ft $8.27 

46   ft.   4   in.   Clay  Pipe,  at    .06     a  ft 2.76 

1-6x4   H.  H.  Trap 76 

1-6x6   Tee     .  . 38 

1-6x6   Y    38 

6-6x4   Y  at    .38   each 2.28 

4x4   Y 

3-6   in.   Curves,  at    .285   each 86 

4—4   in.   Curves,  at    .18     each 72 

2-Bags  Cement,  at  .  48  each 96 


$17.37 


177   ft.  digging,  at   .25  a  ft $44.25 


25 

BRASS. 

Job  figured. 

1-4   in.   Cleanout    $0.53 

3-4   in.   Ferrules,  at   .  41  each 1.23 

4-2   in.   Ferrules,  at   .20  each .80 

3-2        in.   Ball  Joints,  at   .47  each 1.41 

4-11/2    in.   Ball  Joints,  at   .36  each 1.44 

2-1 1/2    Con.  Waste  and  Overflow,  at  .98  each.    1.96 

2-1  y2    Sink  Traps,  at  1.81  each 3  .  62 

2-1  1,4    Basin  Traps,  at  1.62  each 3.24 

4-i/£    in.   Bath  Supplys,  at  .44  a  pair 88 

4-1/2    in.   Basin  Supplys,  at  .  68  a  pair 1.36 

2-No.   4y2  Bath  Cocks,  at  1.27  each 2.54 

4-No.   0  Basin  Cccks,  at  .58  each 2.32 

4-y2x%  F.  F.  &  Thimble  Bibbs,  at   .62 2.48 

8-V2    in.   Laundry  Tub  Bibbs,  at  .35  and  .38.    2.86 
2-y2    in.   Boiler  Cocks,  at  .38  each 76 

1      in.   Comp.   Shower  Cocks 

3-%    in.   Comp.   Shower  Cocks,  at   .68  each.    2.04 

2-%    Pet  Cocks,  at   .15  each 30 

1-%    R.  W.  Stops,  L.  P 88 

Cock  Hole  Plugs    

$30.65 


26 

GALVANIZED  PIPE. 

Job  figured. 

28   ft.   2        in.   Galv.   Pipe,  at  .15     aft $   4.20 

54   ft.   IV2    in.   Galv.  Pipe,  at  .11     aft 5.94 

3   ft.   l1^    in.   Galv.  Pipe,  at  .093  a  ft 28 

ft.   1        in.   Galv.  Pipe 

274   ft.      %    in.   Galv.  Pipe,  at  .047  a  ft 12.88 

51   ft.      V2    in.   Galv.  Pipe,  at  .039  a  ft 1.99 

6   ft.      %    in.   Galv.  Pipe,  at  .035  a  ft 21 

6-2        in.   Galv.   Fittings,  at    .25   each....      1.50 

14-1  y2    in.   Galv.   Fittings,  at   .20  each 2.80 

1  %    in.  Galv.  Fittings     

1        in.   Galv.   Fittings     

44-    %    in.   Galv.   Fittings,  at    .06  each....      2.64 
22-   y2    in.   Galv.   Fittings,  at   .05  each....      1.10 

3-   %    in.   Galv.   Fittings,  at   .03  each 09 

8-   1/2    in.   Fleck  Fittings,  at   .09  each 72 

4-Boiler  Unions,  at  .18  each 72 

,-$35.07 


27 

LEAD. 

Job  figured. 

1   ft.   4   in.   Lead  Soil,     8  Ibs.,  at  .  071  a  Ib .  $   0.57 

9   ft.    2   in.   Lead  Soil,  36  Ibs.,  at  .  071  a  Ib .  2.56 

19   ft.    iy2  Lead  Waste,  66%  Ibs.,  at  .071  Ib.  4.72 

8   ft.    1^4  Lead  Waste,  20       Ibs.,  at  .071  Ib.  1.42 

ft.   1     in.  Ex.  Strong  Lead  Pipe. 

50   ft.    %  in.  Ex.  Strong  Lead  Pipe,   .071  Ib .    12.43 

ft.    %  in.  Ex.  Strong  Lead  Pipe 

ft.    y2  in.  Ex.  Strong  Lead  Pipe 

2-4x12  Lead  Bends,  at   .92  each 1.84 

2-4  in.  Drum  P.  Traps,  at  1.50  each 3.00 

1  %    Cudell  P.  Traps    

2-1 1/2    P.  Traps,  at   .  33  each 66 

16   Ibs.   Solder,  at  .21  a  Ib 3.36 

75   Ibs.   Old  Lead,  at   .068  a'lb 5.10 

$35.66 


SOIL    PIPE. 

Job  figured. 

44   ft.    4  in.  Ex.  H.  Soil  Pipe,  at  .22  a  ft ($9.6S 

40   ft.    2  in.  Ex.  H.  Soil  Pipe,  at  .11  a  ft 4.40 

2-4   in.   Double  Hubs,  at    .25  each 50 

2-2   in.   Double  Hubs,  at    .15  each 30 

2-4   in.   Pipe  Rests,  at  .  15  each 30 

2-2   in.   Pipe  Rests,  at  .10  each 20 

2-4   in.   San.  Tees,  at   .47  each 94 

1-4x2   Tapt  Tee 42 

4x2   Tapt  Cross 

2-4   in.    y8    in.   Bends,  at   .28  each 56 

4   in.    i/4    in.   Bends 

2-2   in.    y8    in.   Bends,  at   .19  each 38 

1-4x2    Y    37 

2-2   in.   Y,  at  .25  each 50 

1-2   in.   Tapt   Y    60 

1-5x2   Tapt  Reducer 50 

1-5x4   Reilly  Bend     1.05 

1-4x4   Reilly  Bend     92 

2-4x2    Reilly  Bend,  at    .92  each 1.84 

1-7   ft.   Stop  Box 1.00 

2-Galv.  Roof  Caps,  at  .  60  each 1 .  20 

7%    Ibs.   Oakum,  at   .04  a  Ib .30 


$25.96 

ft.  8  in.  Soil  Pipe 

ft.  6  in.  Soil  Pipe 

ft.  5  in.  Soil  Pipe 

ft.  3  in.  Soil  Pipe 


29 


MISCELLANEOUS. 

Job   figured. 

9   Ibs.   Putty,  at   .  025  a  Ib $0.23 

5  Vz    gal.  Gasoline,  at   .  15  a  gal 83 

8   ft.   Jack  Chain,  at  .  015  a  ft 12 

3   Candles,  at  .025  each 08 

5V2    doz.  iy2   Screws,  at   .02  a  doz 11 

1  doz.      %   Screws,  at   .01  a  doz 01 

2  Basin  Gaskets,  at  .  03  each 06 

2   Bath  Gaskets,  at  .  04  each 08 

2   Sink  Gaskets,  at  .  04  each 08 

1  Ib.    Straps    13 

14    gal.   Lard  Oil,  at  .87  a  gal .22 

14    gal.   Linseed  Oil,  at  .65  a  gal 17 

2  Ice  Box  Pans,  at  .15  each.  •. 30 

Sink    Brackets    

6  ft.   N.  P.  Basin  Chain,  at   .  02  a  ft 12 


$2.54 


BLACK    PIPE. 

28   ft.   1     in.  Black  Pipe,  at  .04     a  ft $1.12 

11   ft.    %  in.  Black  Pipe,  at  .028  a  ft 31 

14-1     in.  Black  Fittings,  at   .05  each 70 

12-%  in.  Black  Fittings,  at   .04  each 48 

387   ft.   Gas  Pipe,  Average    .03  a  ft 11.61 


$14.22 


17  V2    da.  Plumber's  Time,  at  5.00  a  da.  ...    87.50 


30 


TOTAL. 

Job  figured. 

Fixtures $114  .  98 

-Permits    32.24 

Brass 30.65 

Clay   Pipe    17.37 

Soil  Pipe 25.96 

Lead  Pipe   35.66 

Galvanized  Pipe 35.07 

Black   Pipe    14.22 

Miscellaneous    2.54 

177  ft.  Digging,  at  .25  a  ft 44.25 

Plumbers'  Time    .                                           ...  87.50 


Total  Net  Cost .$440.44 

Overhead  Expense,  10%  on  the  Dollar.  ...      44.04 


Total  Gross  Cost    . $484.48 

Gain,  say  10  %  on  the  Dollar 48.45 


Bid   $532.93 


31 


FIXTURES. 

Charged  to  job. 

4  V2    ft.   Bath  Tubs    

2-5        ft.   Bath  Tubs,  at  10.24   each ,$20.48 

18x21x8      Basins,   Plain 

18x21x8      Basins,  Apron    

2-18x24x10   Basins,  Apron,   at  6.00   each..    12.00 

20x24x10   Basins,  Apron    

1-Closet,  G.  Oak    9.12 

2-Closet,   Steel  King,  at  11.24  each 22.48 

Closet,  Enam.    Tank    

18x30   Plain  Sinks 

20x30   Plain  Sinks 

2-20x30   1-Piece  Sinks,   R.  R.  13.23  each..    26.46 

20x30   1-Piece  Sinks,   Apron   

20x30   Sinks,  Rev.  Drain 

2-24x48   Laundry  Tubs,   Plain,  at  5.74 11.48 

24x48   Laundry  Tubs,   with    Back    

2-30   gal.  Boilers  and  Stands,  at  6  .  48 12.96 

40   gal.  Boilers  and  Stands 

$114.98 


S2 

PERMITS. 

Charged  to  job. 

1   Street  Permit $1.00 

1-%    in.  Water  Permit 5.00 

%    in.  Water  Permit 

1-6      in.   Sewer  Permit 3.00 

%    in.  Water  Meter 

%    in.  Water  Meter 3.53 

1-12   in.   Catch   Basin    1.89 

1   Street   Washer    1.35 

1   Fresh  Air    2.83 

3-4   in.   Conductors,  at  2.88  each 8.64 

$32.24 


33 

CLAY  PIPE. 

Charged  to  job. 

ft.   8   in.   Clay  Pipe    

90   ft.   6   in.   Clay  Pipe,  at    .095  a  ft $8.55 

46   ft.    4   in.   Clay  Pipe,  at    .  06      a  ft 2.76 

1-6x4   H.  H.  Trap 76 

1-6x6   Tee 38 

1-6x6   Y    38 

1-6x4   Y    38 

4x4   Y 

3-6   in.   Curves,  at  .285  each 86 

4-4   in.   Curves,  at  .  18     each 72 

2   Bags  Cement,  at  .  48  a  bag 96 


$15.75 


175   ft.   Digging,  at    .  25  a  ft 43.75 


34 


BRASS. 

Charged  to  job. 

1-4   in.   Cleanput    $0.53 

3-4   in.  Ferrules,  at   .41  each 1.23 

4-2   in.   Ferrules,  at   .20  each 80 

3-2        in.   Ball  Joints,  at  .47  each 1.41 

4-1^    in.   Ball  Joints,  at   .36  each 1.44 

2-1  y2    in.   Con.  Waste  &  Overflow,  at  .98  ea.    1.96 

2-1  %    in.   Sink  Traps,  at  1.81  each 3.62 

2-1 14    in.   Basin  Traps,  at  1.62  each 3.24 

4-y2    in.   Bath  Supplys,  at  .44  a  pair 88 

4-y2    in.  Basin  Supplys,  at   .68  a  pair 1.36 

2-No.    4  V2    Bath  Cocks,  at  1.27  each 2.54 

4-No.   0        Basin  Cocks,  at  .  58  each 2.32 

4-y2x%  F.  F.  &  Thimble  Bibbs,  at   .62 2.48 

8-y2    in.   Laundry  Tub  Bibbs,  at  .35  &  .38..    2.86 
2-V2    in.   Boiler  Cocks,  at  .38  each 76 

1     in.  Comp.   Shower  Cocks 

3-%    in.   Comp.   Shower  Cocks,  at   .68  each.    2.04 

2-%    in.   Pet  Cocks,  at   .15  each 30 

1-%    in.   R.  W.  Stops,  L.  P 88 

Cock  Hole  Plugs    

$30.65 


SOIL  PIPE. 

Charged  to  job. 

45   ft.   4  in.  Ex.  H.  Soil  Pipe,  at  .  22  a  ft $9.90 

40   ft.   2  in.  Ex.  H.  Soil  Pipe,  at  .11  a  ft 4.40 

2-4   in.   Double  Hubs,  at    .25  each 50 

2-2   in.   Double  Hubs,  at    .15  each 30 

2-4   in.   Pipe  Rests,  at   .15  each 30 

2-2   in.   Pipe  Rests,  at   .  10  each 20 

2-4   in.   San.  Tees,  at   .47  each 94 

1-4x2   Tapt  Tee 42 

4x2   Tapt  Cross    

2-4   in.    ys    Bends,  at   .  28  each 56 

4   in.    1/4,    Bends 

2-2   in.    y8    Bends,  at   .19  each 38 

1-4x2    Y    37 

2-2   in.   Y,  at  .25  each 50 

1-2   in.   Tapt   Y    60 

1-5x2   Tapt  Reducer 50 

1-5x4   Reilly  Bend     1.05 

1-4x4   Reilly  Bend     92 

2-4x2   Reilly  Bend,  at   .92  each 1.84 

1-7   ft.   Stop  Box 1.00 

2   Galv.  Roof  Cap,  at   .60  each 1.20 

7%    Ibs.  Oakum,  at   .04  a  Ib 30 


$26.18 


ft.  8  in.  Soil  Pipe, 

ft.  8  in.  Soil  Pipe, 

ft.  6  in.  Soil  Pipe. 

ft.  3  in.  Soil  Pipe. 


36 


LEAD. 

Charged  to  job. 

1   ft.   4   in.   Lead  Soil,     8  Ibs.,  at  .  071  a  Ib.  $   0.57 

10   ft.    2   in.   Lead  Soil,  40  Ibs., -at  .071  alb.  2.84 

20   ft.   iy2    Lead  Waste,  70  Ibs.,  at  .071  a  Ib.  4.97 

8   ft.    1 14    Lead  Waste,  20  Ibs.,  at  .  OTl  a  Ib.  1.42 

ft.   1     in.  Ex.  Strong  Lead  Pipe 

59   ft.    %  in.  Ex.  Strong  Lead  Pipe,  206  Ibs.    14.70 

ft.    %  in.  Ex.  Strong  Lead  Pipe 

ft.    y2  in.  Ex.  Strong  Lead  Pipe 

2-4x12  or  15  Lead  Bends,  at  .92  each 1.84 

2-4   in.   Drum  P.  Traps  or  Plain,  at  1.50...  3.00 

1 V2    Cudell  P.  Traps 

2-1  y2    P.  Traps,  at   .33  each 66 

20   Ibs.   Solder,  at    .21  a  Ib 4.20 

80   Ibs.   Old  Lead,  at   .068  a  Ib 5.44 

$39.64 


'61 


GALVANIZED  PIPE. 

Charged  to  job. 

27   ft.   2        in.   Galv.   Pipe,  at   .15     a  ft...  $    4.05 

53   ft.   1%    in.   Galv.   Pipe,  at   .11     a  ft.  .  .      5.83 

3   ft.   1*4    in.   Galv.   Pipe,  at   .093  a  ft.  .  .         .28 

ft.   1        in.   Galv.   Pipe   

281   ft.      %    in.   Galv.   Pipe,  at   .047  a  ft.  .  .    13.21 

55   ft.      1/2    in.   Galv.   Pipe,  at   .039  a  ft.  .  .      2.15 

7   ft.      %    in.   Galv.   Pipe,  at   .035  a  ft.  .  .         .25 

6-2        in.   Galv.   Fittings,  at   .25  each....      1.50 

13-li/£    in.   Galv.   Fittings,  at    .20  each....      2.60 

1 14    in.   Galv.   Fittings     

1        in.   Galv.   Fittings     

55-   %    in.   Galv.   Fittings,  at   .'06  each 3.30 

27-   1/2    in.   Galv.   Fittings,  at   .05  each 1.35 

3-   %    in.   Galv.   Fittings,  at    .03  each 09 

8-1/2  Fleck  Fittings,  at  .  09  each 72 

4   Boiler  Unions,  at  .  18  each 72 

$36.05 


38 

MISCELLANEOUS. 

Charged  to  job. 

10   Ibs.  Putty,  at   .025  a  Ib $0.25 

5  V2    gal.  gasoline,  at   .  15  a  gal 83 

8   ft.  Jack  Chain,  at  .015  a  ft 12 

3   Candles,  at  .  025  each 08 

6  y2    doz.   1 1/2  Screws,  at  .  02  a  doz 13 

1  doz.      %  Screws,  at  .01  a  doz 01 

2  Basin  Gaskets,  at  .  03  each 06 

2   Bath  Gaskets,  at   .04  each 08 

2   Sink  Gaskets,  at   .04  each 08 

1  Ib.   Straps    13 

14    gal.   Lard  Oil,  at  .  87  a  gal 22 

!/4    gal.   Linseed  Oil,  at   .  65  a  gal 17 

2  Icebox  Pans,  at   .15  each 30 

Sink  Brackets 

6   ft.  N.  P.  Basin  Chain,  at  .02  a  ft 12 


$2.58 


BLACK  PIPE.        . 

33   ft.   1     in.  Black  Pipe,  at  .04     a  ft $1.32 

13   ft.    %  in.  Black  Pipe,  at  .028  a  ft 36 

14-1     in.  Black  Fittings,  .at  .05  each 70 

15-%  in.  Black  Fittings,  at  .04  each 60 

400   ft.  Gas  Pipe,  at  .03  a  ft 12.00 


$14.98 


17   da.  Plumbers'  Time,  at  5.00  per  day.  .  .    85.00 


39 

TOTAL. 

Charged  to  job. 

Fixtures $114  .  98 

Permits 32.24 

Brass 30.65 

Clay   Pipe    15.75 

Soil  Pipe 26.18 

Lead  Pipe 39.64 

Galvanized  Pipe 36.05 

Blk.    Pipe    14.98 

Miscellaneous    2.58 

175  ft.  Digging,  at  .  25  a  ft 43.75 

Plumbers'  Time    85  .  00 

$441.80 


40 

CLAY   PIPE. 

Credit  to  job. 

ft.   8   in.  Clay  Pipe    

4   ft.   6   in.   Clay  Pipe,  at  .  095  a  ft $0.38 

4   ft.   4   in.   Clay  Pipe,  at  .  06     a  ft 24 

6x4   H.  H.  Trap 

6x6   Tee ' 

6x6   Y    

6x4   Y    

4x4   Y    

1-6  in.  Curve 29 

4  in.  Curve 

Bags   Cement    


1.91 


2   ft.  Digging,  at    .  25   a  ft HO 


41 

SOIL    PIPE. 

Credit  to  job. 

2   ft.  4  in.  Ex.  H.  Soil  Pipe,  at  .22  a  ft $0.44 

1  ft.   2  in.  Ex.  H.  Soil  Pipe 11 

4   in.   Double   Hubs    

2  in.   Double   Hubs    

4   in.   Pipe   Rests    

2   in.   Pipe   Rests    

4   in.   San.   Tees    

4x2   Tapt  Tees    

4x2   Tapt  Cross    

4   in.    Ms    Bend 

4   in.    14    Bend    

2   in.    ys    or    i/i    Bend 

1-4x2    Y    37 

2   in.   Y 

2   in.  Tapt   Y    

5x2   Tapt  Reducer    

5x4   Reilly    Bend 

4x4   Reilly    Bend    

4x2    Reilly    Bend 

7   ft.   Stop  Box    

Galv.  Roof  Cap 

1/2    Ib.  Oakum 02 


ft.  8  in.  Soil  Pipe, 

ft.  6  in.  Soil  Pipe, 

ft.  5  in.  Soil  Pipe. 

ft.  3  in.  Soil  Pipe. 


$0.94 


42 

LEAD. 

Credit  to  job. 

ft.   4        in.   Lead  Soil 

ft.   2        in.   Lead  Soil 

l1^    ft.   1%    in.   Lead  Waste,  514   Ibs $0.37 

1        ft.   1^    in.   Lead  Waste,  2%   Ibs 18 

ft.   1        in.   Ex.  Strong  Lead  Pipe 

9        ft.      %    in.  Ex.  Strong  Lead  Pipe,  32  Ibs.   2.27 

ft.      %    in.   Ex.  Strong  Lead  Pipe 

ft.      y2    in.   Ex.  Strong  Lead  Pipe 

4x12   Lead  Bends  

4  in.   Drum  P.  Traps  or  Plain 

1  Vz    Cudell  P.  Traps 

1  y2    P.   Traps    

5  Ibs.   Solder,  at  .21  a  Ib 1.05 

6  Ibs.   Old  Lead,  at  .068  a  Ib 41 

$4.28 


43 

GALVANIZED  PIPE. 

Credit  to  job. 

ft.   2        in.  Galv.  Pipe     

ft.   1 V2    in.   Galv.   Pipe     

ft.   1  %    in.   Galv.   Pipe     

ft.   1        in.  Galv.  Pipe     

12        ft.      %    in.   Galv.   Pipe,  at   .047  a  ft...  $0.56 
6y2    ft.      %    in.  Galv.  Pipe,  at  .039  a  ft.  .  .       .25 

ft.      %    in.   Galv.   Pipe     

2        in.   Galv.  Fittings 

1-1 V2    in.   Galv.  Fittings 20 

1 14    in.   Galv.   Fittings 

1        in.   Galv.  Fittings 

13-   %    in.   Galv.   Fittings,  at   .06  each 78 

6-   M>    in.   Galv.  Fittings.,  at    .05  each 30 

%    in.   Galv.   Fittings 


$2.09 

y2  Fleck  Fittings ', 

Boiler  Unions   .  .... 


44 

MISCELLANEOUS. 

Credit  to  job. 

V2    lb.  Putty,  at  .025  a  Ib £0.01 

1   gal.  Gasoline 15 

ft.  Jack  Chain 

Candles 

1   doz.  1  y2   Screws 02 


$0.18 

doz.      %   Screws   

Basin  Gaskets 

Bath   Gaskets    

Sink   Gaskets    

Ibs.  Straps 

gal.   Lard  Oil    

gal.   Linseed  Oil 

Icebox  Pans    , 

Sink  Brackets  . 


BLACK  PIPE. 

6   ft.  1     in.  Black  Pipe,  at  .04     a  ft $0.24 

3   ft.   %  in.  Black  Pipe,  at  .  028  a  ft OS 

1      in.   Black   Fittings 

4-%    in.   Black  Fittings,  at   .04  each 16 

19   ft.  Gas  Pipe,  Average  .03  a  ft 57 


$1.05 


da.  Plumber's  Time,  at  5.00  per  day.  ...    2.50 


45 

TOTAL. 

Credit  to  job. 

Fixtures     

Permits   

Brass  , , 

Clay  Pipe    $0.91 

Soil  Pipe 94 

Lead  Pipe 4.28 

Galvanized  Pipe   2.09 

Black   Pipe    1.05 

Miscellaneous    18 

2   ft.  Digging,  at  25  a  ft 50 

Plumber's  Time    .  .2.50 


$12.45 


Contract  Price    $532  .  93 

Total  Charges  to  Job $441.80 

Total  Credits  from  Job.  .  12.45 


Total  Net  Cost 429.35 


Gross  Gain    $103  .58 

Expense,  10%  on  Net  Cost 42.94 


Net  Gain $   60.64 


46 

What  percentage  to  use  in  figuring  Overhead  Ex- 
pense according  to  the  amount  of  business  done 
per  year. 

The  plumber  that  does  Five  Thousand 
Dollars'  worth  of  business  a  year  and 
does  not  work  with  the  tools,  hires  all  of 
his  mechanical  help,  by  keeping  records, 
charging  all  material,  Laborers'  and 
Plumbers'  Time  to  each  contract  and 
crediting  material  returned  from  con- 
tracts. Without  doing  this,  you  will 
know  very  little  about  your  business. 
He  has  an  Overhead  Expense  of  Fifteen 
Hundred  Dollars  for  the  year;  in  order 
to  figure  this  in  his  business  he  has  to 
add  30%  to  each  Dollar's  worth  of 
business  for  Overhead  Expense,  in  order 
to  earn  the  same  amount  as  the  Over- 
head Expense  is,  add  30%  to  each  Dol- 
lar's worth  of  business.  This  will  give 
you  a  Gross  Profit  for  the  year  of ($3000.00 

Overhead  and  Depreciation  for  the  year.  .    1500.00 


Net  Income  or  Profit $1,500..  00 

For  the  plumber,  the  same  as  above  men- 
tioned, only  that  he  does  all  of  his  me- 
chanical work,  hires  no  plumbers,  he 
has  the  same  Expense  as  the  one  above, 
Fifteen  Hundred  Dollars  a  year,  he  has 
to  add  30%  to  each  Dollar's  worth  of 
business  for  Overhead  Expense  on  Five 
Thousand  Dollars'  worth  of  business, 
which  is  $1500.00 

If  he  does  a  full  Five  Thousand  Dollars' 
worth  of  business,  which  will  be  about 
300  days'  work  at  $5.00  per  day,  he 
will  earn  1500 . 00 


Gross  Income  for  the  year $3000  .  00 

Overhead    Expense    for    the    year's    busi- 
ness        1500 . 00 


Net  Income  or  Profit $1500.00 


47 

The  plumber  that  does  Ten  Thousand 
Dollars'  worth  of  work  a  year,  has  an 
Overhead  Expense  of  Fifteen  Hundred 
Dollars  per  year;  in  order  to  figure  this 
in  his  business  he  has  to  add  15%  to 
each  Dollar's  worth  of  business,  which 
is  $1500.00 

He  has  to  add  15%  to  each  Dollar's  worth 

of  business,  which  is 1500.00 


Your  Gross  Income  for  the  year. $3000.00 

Overhead  Expense  for  the  year 1500.00 


Net  Income  or  Profit $1500.00 

In  order  to  earn  more,  figure  higher  percentage 

for  Profit. 

The  plumber  that  does  Fifteen  Thousand 
Dollars'  worth  of  business,  has  an  Over- 
head Expense  of  Eighteen  Hundred  Dol- 
lars per  year;  in  order  to  figure  this  in 
his  business  he  has  to  add  12%  to  each 
Dollar's  worth  of  business,  which  is.  .  .$1800.00 

In  order  to  earn  the  same  as  your  Over- 
head Expense  is,  add  12%  to  each  Dol- 
lar's worth  of  business,  which  is 1800.00 


Gross  Income  for  the  year i$  3600.  00 

Overhead  Expense  for  the  year 1800. 00 


Net  Income  or  Profit $1800.  00 

In  order   to   earn   more  than  this,   figure  higher 

percentage  for  Profit. 

The  plumber  that  does  Twenty  Thousand 
Dollars'  worth  of  business  per  year  has 
an  Overhead  Expense  of  Two  Thou- 
sand Dollars  a  year;  in  order  to  figure 
this  in  his  business,  he  has  to  add  10% 
to  each  Dollar's  worth  of  business, 
which  is  $2000  .  00 

To  earn  the  same  amount  as  for  Overhead 
Expense  add  10%  to  each  Dollar's 
worth  of  business,  which  is 2000.00 


Gross  Income  for  the  year $4000  .  00 

Overhead  Expense  for  the  year 2000.00 


Net  Income  or  Profit $2000  .  00 


48 

In  order  to  earn  a  larger  Profit,  add  larger  per- 
centage of  Profit. 

The  plumber  that  does  Twenty-five  Thou- 
sand Dollars'  worth  of  business  has  an 
Overhead  Expense  of  Twenty-five  Hun- 
dred Dollars  a  year;  in  order  to  figure 
this  in  his  business  he  must  add  10% 
to  each  Dollar's  worth  of  business, 

which   is    $2500  .  00 

In  order  to  earn  as  much  as  his  Overhead 
Expense  is,  he  must  add  10%  to  each 
Dollar's  worth  of  business,  which  is.  .  .  2500.00 

Gross  Income  for  the  year $5000. 00 

Overhead  Expense  for  the  year 2500.00 

Net  Gain  or  Profit .$2500.00 

The  plumber  that  does  Thirty  Thousand 
Dollars'  worth  of  bsuiness  a  year,  has 
an  Overhead  Expense  of  Three  Thou- 
sand Dollars  a  year;  in  order  to  figure 
this  in  your  business,  add  10%  to  each 
Dollar's  worth  of  business,  which  is.  .  .$3000.00 
To  earn  as  much  as  your  Overhead  Ex- 
pense add  10%  to  each  Dollar's  worth 
of  business,  which  is 3000.00 

Your  Gross  Income  for  the  year  is $6000.00 

Overhead  Expense  for  the  year  is 3000.00 

Net  Income  or  Profit  for  the  year ($3000.00 

The  plumber  that  does  Thirty-five  Thou- 
sand Dollars'  worth  of  business  a  year, 
has  an  Overhead  Expense  of  Three 
Thousand  Dollars;  in  order  to  figure 
this  in  his  business  he  must  add  9  %  to 
each  Dollar's  worth  of  business,  which 

is $3000.00 

In  order  to  earn  Thirty-five  Hundred  Dol- 
lars for  his  year's  business  add  10%  to 
each  Dollar's  worth  of  business  for 
Profit,  which  is 3500  .  00 

Gross  Income  for  the  year $6500.00 

Overhead  Expense  for  the  year 3000.00 

Net  Income  or  Profit  of $3500.00 

The  plumbers  that  do  over  Thirty-five  Thousand 
Dollars'  worth  of  business  have  an  Overhead  Ex- 
pense of  9%  on  each  Dollar's  worth  of  business. 


49 

Overhead  Expense  and  Depreciation  for  20  years. 

If  the  plumber  that  has  been  in  the  plumbing 
business  for  20  years  and  done  Twenty-five  Thou- 
sand Dollars'  worth  of  business  on  an  average  for 
each  year,  his  Overhead  Expense  would  be  Fifty 
Thousand  Dollars.  After  this  length  of  time,  this 
man  instead  of  moving  around  the  corner  on  a 
side  street  or  to  some  basement  or  barn  to  continue 
his  business,  had  he  figured  his  Overhead  Expense, 
he  could  have  bought  the  ground  where  he  was, 
even  if  it  cost  him  Fifteen  Thousand  Dollars,  and 
built  a  business  block  for  say  Twenty  Thousand 
Dollars,  and  have  Fifteen  Thousand  Dollars  left  to 
run  his  business  with,  and  for  some  rainy  days,  and 
own  his  own  place  of  business  with  some  Income  for 
his  old  days,  instead  of  retiring  on  the  down  and 
out  plan,  as  most  all  of  them  do  in  this  business. 

All  the  figuring,  charging  and  crediting  is  very 
easily  and  quickly  done  by  using  the  same  slips  for 
the  same  purpose.  Simply  fill  them  out  in  rota- 
tion, same  as  your  measuring  and  figuring  slips, 
and  use  the  same  net  prices  in  pricing  out  your 
figuring  costs,  charging  and  credit  costs.  Keep  the 
job  figured  slips  in  one  envelope  all  the  time  after 
you  get  the  job.  Then  when  you  get  out  the  mate- 
rial to  deliver  on  the  job,  have  the  bookkeeper  get 
out  a  copy  of  the  material  wanted  at  this  time, 
whatever  it  might  be;  after  you  have  it  measured, 
weighed  or  counted,  charge  the  different  items  or 
articles  on  the  same  slips  in  the  same  way  as  you 
figured  the  jobs.  Do  the  same  thing  with  the  cred- 
its; keep  all  of  the  charge  slips  in  one  envelope, 
the  credits  in  another  envelope,  as  you  change  the 
material.  Use  the  same  net  prices  in  pricing  out 
the  material  charged  to  the  jobs  and  the  same  for 
your  credits,  that  is,  unless  the  prices  have  changed 
in  this  case.  Always  keep  your  net  prices  right; 
if  the  prices  change,  get  the  new  prices  on  any 
article,  write  it  on  a  small  piece  of  paper  and  paste 
it  over  the  old  price  in  the  book;  that  is,  in  case 
you  want  it  in  the  book.  Otherwise  change  your 
figuring  sheets  in  your  office  in  order  not  to  change 
the  whole  figuring  slip  in  your  office.  In  case  there 
would  be  changed  prices  only  on  a  few  items,  put 
the  new  prices  on  a  small  piece  of  paper  and  paste 
over  the  old  prices. 


50 


SHOP  IN  BASEMENT. 

But  I  have  my  shop  in  a  basement.  I  do  not 
pay  the  amount  of  rent  you  figure.  You,  Mr. 
Plumber,  you  are  down  in  basements  and  ditches 
enough  during  working  hours,  say  nothing  of  put- 
ting in  your  office  and  spare  hours  in  the  base- 
ment. The  basement  is  as  low  down  as  you  can 
get.  I  say  to  you:  "Move  up  a  notch;  get  up  where 
it  is  dry  and  light;  your  customers  do  not  want  to 
take  a  chance  of  breaking  their  neck  by  going  down 
icy  steps  in  the  winter  into  a  dark,  damp  basement. 
Your  bookkeeper  will  not  work  for  you  very  long 
in  that  basement.  It  is  not  necessary  to  guess  that 
you  cannot  afford  a  store  above  the  ground,  for 
you  can  if  you  will  study  this  simple  system  of 
figuring  your  work.  After  you  try  one  job,  you  will 
soon  wake  up.  Say  nothing  of  what  the  results  will 
be  at  the  end  of  the  year. 

From  One  to  Three  Thousand  Dollars  given  away 
each  year. 

Here,  Mr.  Plumber,  is  what  you  are  throwing 
away  each  year,  deliberately  throwing  this  money 
away,  simply  because  you  either  do  not  know  that 
you  are  doing  it,  or  because  you  do  not  want  to 
know. 

Now,  then,  if  you  had  this  One  to  Three  Thou- 
sand Dollars  at  the  end  of  the  year,  would  you  throw 
it  away?  I  should  say  not.  But  because  you  do 
not  happen  to  have  this  money  in  your  hand  is  the 
reason  why  you  throw  it  away.  This  money  is 
money  'that  makes  up  your  Overhead  Expense  and 
there  is  no  way  of  getting  out  of  it. 

You  may  say,  as  I  know  a  good  many  plumbers 
do  say:  "But  I  own  my  own  store  or  shop  and  I 
do  not  have  any  rent  to  pay.  My  wife  keeps  the 
books  and  I  have  no  bookkeeper's  salary  to  pay." 

Now,  Mr.  Plumber,  get  this  idea  out  of  your 
mind  for  once  and  for  all  time  to  come.  You  can- 
not own  your  store  or  shop  these  days  and  get  off 
as  cheap  as  by  paying  a  reasonable  rent,  especially 
at  the  present  rate  of  interest,  taxes,  insurance  and 
all  other  increased  expenses. 


51 

You  are  throwing  away  Two  Hundred  Dollars 
alone  in  depreciation  in  only  such  things  as  horses, 
wagons,  harnesses,  automobiles,  tools,  office  equip- 
ments and  furniture,  of  which  I  know  that  most  of 
the  plumbers  never  think  of  or  at  least  do  not  show 
any  signs  of  it  in  the  figuring  being  done  these 
days. 

When  you  were  working  for  a  boss,  you  were 
earning  $5.00  per  day,  working  only  44  hours  per 
week.  Now,  then,  if  you  go  into  business  for  your- 
self, why  should  you  work  days  and  nights  and 
Sundays,  and  also  put  all  of  those  of  your  family 
that  are  possibly  able  to  work  along  with  you  to 
this  burden,  and  all  for  even  less  money  than  you 
were  working  for  by  the  day?  It  does  not  seem 
like  good  business  judgment. 

No  man  in  business  has  to  do  this  if  he  will 
make  up  his  mind  to  get  into  the  business  in  the 
right  way. 

Follow  this  system  that  you  have  before  you  or 
any  better  one,  if  there  is  a  better  one  to  be  had, 
and  you  will  be  a  real  successful  business  man. 

How  to  keep  your  men  up  to  the  mark,  give  them 
the  mark  to  work  by. 

Do  not  leave  the  laying  out  of  your  jobs  to  your 
men,  as  they  are  not  always  leaders  in  the  business. 
The  boss  who  measures  the  jobs  is  the  man  who 
should  know  best.  If  the  boss  lays  out  the  work 
and  gives  the  plumber  the  center,  marks  them  out, 
being  at  the  head  of  the  business,  and  understands 
his  business.  The  plumbers  need  not  lose  any  time 
as  to  whether  they  are  right  or  wrong  about  digging 
into  the  work,  as  it  costs  money  and  a  loss  of  cus- 
tomers and  business  to  set  a  lead  bend  too  close  to 
the  wall.  The  builder  that  builds  once  in  a  lifetime 
will  have  the  trouble  of  holding  up  the  closet  seat, 
simply  because  the  boss  was  not  on  the  job  with  his 
mark  as  he  should  have  been.  It  also  costs  money  if 
the  bend  is  too  far  away  from  the  wall;  it  means  a 
botch  job,  waste  of  time  to  lengthen  out  the  flush 
elbows.  Give  them  the  exact  centers  all  the  time 
and  you  will  save  about  One  Hundred  to  One  Hun- 


52 


dred  and  Fifty  Dollars  per  year  in  money  alone, 
say  nothing  about  the  lost  customers  and  business. 
Same  way  with  the  drain  layers;  get  your  centers 
on  the  basement  ceilings;  drive  a  nail  there  for 
the  plumb  bob  to  hang  on  and  you  can  get  the  open- 
ing in  the  sewer  just  as  perfect  as  you  can  give 
the  plumber  the  mark  on  the  floor  or  wall.  Always 
have  a  system,  as  perfect  as  possible,  and  you  will 
train  your  men  to  be  more  systematic.  Measure 
your  jobs  systematically,  figure  them  so;  put  on 
your  Overhead  Expense  systematically;  always  and 
always  figure  your  Profits  the  same  way;  handle 
your  buying  in  a  systemized  way;  always  use  a 
checking  system.  Never  let  anything  that  costs 
money  get  out  of  your  place  of  business  without 
getting  or  keeping  a  record  of  it;  get  a  record  of 
every  article  that  leaves  your  doors,  or  material 
that  the  wholesale  houses  deliver  to  your  jobs. 
Always  keep  your  shipping  slips,  check  each  item 
that  you  or  your  men  accept  on  the  job  or  at  your 
shop  or  store;  always  check  your  shipping  slips  with 
your  bills,  and  check  your  bills  with  your  state- 
ments. If  you  return  any  goods  to  the  wholesale 
houses,  or  anyone  else,  always  make  a  record  of  it 
and  get  the  signature  of  the  one  that  takes  it  away 
or  accepts  it,  no  matter  whether  it  be  the  teamster, 
clerk  or  anyone  else;  keep  a  record  of  it,  file  it,  and 
you  will  never  get  mixed  up  or  have  any  disputes. 
Always  weigh  all  of  your  lead  pipe  when  hauling 
same  to  jobs,  when  charging  it.  Do  the  same  with 
your  credits  from  the  jobs;  charge  the  bends  and 
traps  separate;  charge  the  feet  of  soil  pipe,  charge 
the  fittings  separate;  clay  pipe  by  the  feet;  traps 
and  fittings  separate;  galvanized  pipe  by  the  foot; 
count  and  weigh  the  fittings;  charge  the  items  of 
brass;  charge  all  of  the  fixtures,  each  kind  separate. 

The  Cost  to  Hand  a  Dollar's  Worth  of  Plumbing 
Work  in  the  Plumbing  Business. 

For  the  plumber  that  does  Five  Thousand  Dol- 
lars' worth  of  business  a  year,  he  has  an  Overhead 
Expense  of  Fifteen  Hundred  Dollars  a  year,  in  order 
to  do  business  in  a  businesslike  manner,  by  charging 
all  material  delivered  to  each  contract  and  credit- 
ing all  material  returned  from  the  contracts  by 
keeping  records  and  running  business  in  a  business- 


53 


like  manner.  The  Cost  to  handle  a  Dollar's  worth 
of  business  to  this  plumber  is  30%  on  the  Dollar. 
This  will  take  care  of  the  year's  Overhead  Expense 
in  order  to  earn  the  same  amount  as  it  costs  you  to 
do  business  add  the  same  per  cent  on  each  Dollar's 
worth  of  business,  which  will  give  you  Fifteen  Hun- 
dred Dollars  for  your  year's  business  and  this  is 
only  what  a  journeyman  plumber  earns  a  year  with 
no  Overhead  Expense  except  carfare,  if  it  is  too  far 
for  him  to  walk  from  home  to  the  job. 

The  plumber  that  does  Ten  Thousand  Dollars' 
worth  of  business  a  year,  in  order  to  get  the  cost  to 
handle  a  Dollar's  worth  of  business,  he  must  add 
15  %  to  each  Dollar's  worth  of  business,  and  in  order 
to  earn  the  same  amount  as  it  costs  to  do  business 
add  the  same  per  cent  to  each  Dollar's  worth  of 
business. 

The  plumber  that  does  Fifteen  Thousand  Dollars' 
worth  of  business  a  year,  it  costs  him  12%  on  each 
Dollar's  worth  of  business.  He  has  an  Overhead 
Expense  of  Eighteen  Hundred  Dollars  a  year  in 
order  to  make  the  same  amount  it  costs  him  to  do 
business,  he  must  add  the  same  percentage  as  for 
Overhead  Expense. 


MEMORANDA. 


55 


The  amount  of  business  a  plumber  does  for  the 
shop  that  does  Five  Thousand  Dollars  worth  of 
Business  a  Year. 


1   minute $   0.03V2 

1   hour    2.12 

1   day 16.70 


1  week |$   100.00 

1   month 418.00 

1   year 5000.00 


Ten  Thousand  Dollars,  2  men. 


1   minute $   0.07 

1   hour    4.25 

1   day    33.50 


1   week $      200.00 

1  month   ....        840.00 
1  year 10000.00 


Fifteen  Thousand  Dollars,  3  men. 


1   minute $   0.10 

1   hour    6.25 

1   day    50.00 


1   week $      300.00 

1   month 1250.00 

1  year 15000.00 


Twenty  Thousand  Dollars,  4  men. 


1  minute $   0.13 

1   hour    8.33 

1   day    66.67 


1  week $      400.00 

1   month   ....      1666.67 
1   year 20000.00 


Twenty-five  Thousand  Dollars,  5  men. 


1  minute $   0.17      1 

1   hour    10.42       1 

1   day    83.33       1 


week  ......$      500.00 

month   ....      2083.00 

year 25000.00 


Thirty  Thousand  Dollars,  6  men. 


1   minute i$      0.20       1 

1   hour    12.50       1 

1   day    100.00       1 


week $      600.00 

month   ....      2500.00 
year 80000.00 


Thirty-five  Thousand  Dollars,  7 


1   minute    $      0.24       1 

1   hour    14.58       1 

1  day    116.67      1 


week $      700.00 

month   ....      2916.67 
year 35000.00 


56 


What  it  costs  the  plumber  to  do  business  by 
using  the  system  and  methods  given  in  this  book 
for  the  minute  and  to  the  end  of  the  year,  for  the 
shop  that  does  Five  Thousand  Dollars  worth  of 
Business  a  Year. 

1   minute $0.01  1   week    $      30.00 

1   hour 62%       1   month 125.00 

1   day    5.00  1  year 1500.00 

The  shop  that  does  Ten  Thousand  Dollars  worth 
of  business  a  year,  the  Cost  is  the  same  as  the 
Five  Thousand  Dollar  shop  above  mentioned. 

Fifteen  Thousand  Dollar  Shop,  3  men. 

1   minute $0.01%       1   week $      36.00 

1   hour    75  1   month 150.00 

1   day    6.00  1   year 1800.00 

Twenty  Thousand  Dollar  Shop,  4  men. 

1   minute    . $0.01  V2       1   week $      42.00 

1   hour    .......      .83  1   month 166.00 

1   day    6.68  1  year 2000.00 

Twenty-five  Thousand  Dollar  Shop,  5  men. 

1   minute    .$0.01%       1   week $      50.00 

1   hour    1.05  1  month 209.00 

1   day    .  . 8.33  1  year 2500.00 

Thirty  Thousand  Dollar  Shop,  6  men. 

1  minute    ......$   0.02       1  week $      65.00 

1  hour    1.25       1   month 250.00 

1  day 10.00       1  year ...    3000.00 

For  the  shop  that  does  Thirty-five  Thousand 
Dollars  worth  of  business,  same  as  the  Thirty 
Thousand  Dollar  shop  above  mentioned. 


57 


PROFITS. 

These  are  the  Profits  you  will  make  if  you  use 
the  systemi^ed  estimating  sheets  and  percentages  of 
Overhead  Expense  given  in  the  book,  "The  Right 
Way  to  Figure  Plumbing."  Five  Thousand  Dollar 
Shop,  1  man. 

1   minute    $0.01  1   week $      30.00 

1   hour 62%       1   month 125.00 

1   day    5.00  1   year 1500.00 

Ten  Thousand  Dollar  Shop,  2  men. 

1   minute    $0.01  1   week $      30.00 

1   hour .62%       1   month 125.00 

1   day    5.00  1  year   .......    1500.00 

Fifteen  Thousand  Dollar  Shop,  3  men. 

1   minute $0.01  %       1   week |$      36.00 

1   hour 75  1   month 150.00 

1   day    6.00  1   year 1800.00 

Twenty  Thousand  Dollar  Shop,  4  men. 

1   minute $0.01%       1   week $      42.00 

1   hour 83  1   month 167.00 

1   day    6.68  1   year 2000.00 

Twenty-five  Thousand  Dollar  Shop,  5  men. 

1   minute $0.01  %       1   week $      50.00 

1   hour    1.05  1   month 209.00 

1   day    8.33  1  year 2500.00 

Thirty  Thousand  Dollar  Shop,  6  men. 

1   minute $0.02       1   week $      65.00 

1   hour    1.25       1  month 250.00 

1   day    10.00       1  year 3000.00 

Thirty-five  Thousand  Dollar  Shop,  7  men. 

1  mmute $   0.02%       1  week $     70.00 

1   hour    1.45  1   month 292.00 

1  day    11.65  1  year 3500.00 


58 


What  it  costs  to  work  a  plumber  for  the  shop 
that  does  Five  Thousand  Dollars  worth  of  Business 
a  year,  1  man  shop. 


1   minute $   0.02 

1   hour    1.25 

1   day    10.00 


1   week    $      60.00 

1   month 250.00 

1  year 3000.00 


Ten  Thousand  Dollars,  2  men. 


1   minute $0.01% 

1   hour 94 

1   day    7.50 


1   week $      45.00 

1   month 187.00 

1  year 2250.00 


Fifteen  Thousand  Dollars,  3  men. 


1  minute $0.011/4 

1   hour    88 

1   day    7.00 


1  week j$      42.00 

1   month 175.00 

1   year 2100.00 


Twenty  Thousand  Dollars,  4  men. 


1   minute $0.01% 

1   hour    .  . 83 

1   day    6.68 


1   week $      42.00 

1   month 166.00 

1   year 2000.00 


Twenty-five  Thousand  Dollars,   5  men. 


1  minute $0.01%       1 

1  hour 83  1 

1   day    6.68  1 


week $      42.00 

month 166.00 

year 2000.00 


Thirty  Thousand  Dollars,  6  men. 

1  minute $0.01% 

1   hour 83 

1   day    6.68 

Thirty-five  Thousand  Dollars,  7  men. 


1   week 

$      42  00 

1  month   .  . 
1  year 

...       166.00 
.    2000.00 

1  minute $0.01 14       1 

1   hour 80  1 

1   day    6.43  1 


week $      40.00 

month 160.00 

year 1930.00 


All  those  doing  more  than  Thirty-five  Thousand 
Dollars  worth  of  business  per  year  run  about  the 
same  as  the  Thirty-five  Thousand  Dollar  shop. 


59 


The  amount  of  Profits  each  journeyman  plumber 
earns  his  boss  for  a  minute,  an  hour,  a  day,  a 
week,  a  month  and  a  year  for  the  shop  that  does 
Five  Thousand  Dollars  worth  of  business  a  year, 
1  man  shop,  providing  the  systemized  estimating 
sheets  are  used  and  the  percentages  of  Overhead 
Expense  given  in  the  book,  "The  Right  Way  to 
Figure  Plumbing." 

1   minute j$0.01  1   week $      30.00 

1   hour 62%       1   month 125.00 

1   day    5.00  1   year 1500.00 

Ten  Thousand  Dollar  Shop. 

1   minute $0.00  y2       1   week    $   15.00 

1   hour 31*4        1   month 63.25 

1   day .    2.50  1   year 750.00 

Fifteen  Thousand  Dollar  Shop. 

1   minute $0.00%        1   week $   12.00 

1   hour 25  1   month 50.00 

1   day    2.00  1   year 600.00 

Twenty  Thousand  Dollar  Shop. 

1   minute $0.00%        1   week $   10.00 

1   hour 21  1   month 42.00 

1   day    1.68  1   year 500.00 

Twenty-five  Thousand  Dollar  Shop. 

1   minute $0.00%        1   week $    10.00 

1   hour 21  1   month 42.00 

1   day    1.68  1   year 500.00 

Thirty  Thousand  Dollar  Shop. 

1   minute $0.00%        1   week $   10.00 

1   hour 21  1   month 42.00 

1   day    1.68  1   year 500.00 

Thirty-five  Thousand   Dollar   Shop. 

1   minute $0.00%        1   week $    10.00 

1   hour 21  1   month 42.00 

1   day    1.68  1   year 500.00 

For  the  shops  that  do  more  than  Thirty-five 
Thousand  Dollars  worth  of  business  a  year,  each 
journeyman  will  earn  th.e  same  in  Profits  for  the 
boss  as  the  one  does  in  the  Thirty-five  Thousand 
Dollar  shop. 


60 


Remember,  ,  the  percentages  for  Overhead  Ex- 
pense given  in  the  book  "The  Right  Way  to  Figure 
Plumbing"  are  your  Costs  to  do  business,  whether 
you  use  this  system  or  not,  you  must  use  the  per- 
centages of  Overhead  given  in  order  to  get  your 
Gross  Cost  in  doing  business. 

Overhead  Expense  for  1  day  to  run  your  business 
or  within  a  few  fractions  thereof,  for  300  working 
days  per  year. 

$    5,000.00  Shop  1   man,  |$    5.00 

$10,000.00  Shop  2   men,  5.00 

$15,000.00  Shop  3   men,  6.00 

$20,000.00  Shop  4   men,  6.68 

$25,000.00  Shop  5   men,  8.34 

$30,000.00  Shop  6   men,  10.00 

$35,000.00  Shop  same  expense  as  $30,000.00  10.00 

What  it  costs  to  work  a  plumber  for  one  day  at 
300  working  days  per  year,  that  is  at  $5.00  a  day, 
scale  for  plumber's  wages. 

1  man  shop,  per  day l$10.00 

2  man  shop,  per  day 7.50 

3  man  shop,  per  day 7.00 

4  man  shop,  per  day 6.68 

5  man  shop,  per  day 6.68 

6  man  shop,  per  day.  .  .  . 6.68 

7  man  shop,  per  day 6.43 

What  price  to  charge  to  earn  same  Profits  on 
jobbing  and  day  work,  where  little  or  no  material 
is  used  as  you  do  on  Contract  work,  providing  you 
are  figuring  the  percentages  for  Overhead  Expense 
given  in  the  book  on  Contract  work  and  to  earn 
the  amount  given  in  the  book  for  the  year. 

The  shop  that  does  Five  Thousand  Dollars 
worth  of  business  per  year,  has  a  one 
man  shop,  charge  per  hour $1 . 87  MJ 

The  shop  that  does  Five  Thousand  Dollars 
worth  of  business  and  the  boss  does  all  of 
his  own  work,  hires  no  plumbers,  charge 
per  hour  1.25 

Ten  Thousand  Dollar  shop  works  2  men, 

charge  per  hour 1.25 

Fifteen  Thousand  Dollar  shop  works  3  men, 

charge  per  hour 1.13 


61 


Twenty  Thousand  Dollar  shop  works  <»  men, 

charge  per  hour 1.05 

Twenty-five    Thousand    Dollar    shop    works 

5  men,  charge  per  hour 1.05 

Thirty  Thousand  Dollar  shop  works  6  men, 

charge  per  hour 1.05 

Thirty-five    Thousand    Dollar    shop    works 

7  men,  charge  per  hour 1.00 

Those  doing  more  than  Thirty-five  Thous- 
and Dollars  worth  of  business  a  year, 
the  charge  per  hour  is  the  same  as  the 
Thirty-five  Thousand  Dollar  shop,  per 
hour 1.00 

Danger  in  Small  Jobbing  and  Day  Work. 
Look  out  for  too  much  small  jobbing  and  day 
work.  As  I  figure  it  out,  there  is  danger  in  being 
too  sure  that  jobbing  and  day  work  are  all  gold, 
as  a  great  many  seem  to  think,  where  but  little 
material  or  no  material  is  used  on  this  kind  of 
work.  The  reason  for  this  is,  that  6  men  will  do 
Thirty  Thousand  Dollars  worth  of  business  on  Con- 
tract Work  in  a  year,  and  on  the  small  jobbing 
and  day  work  these  same  6  men,  if  they  were  to 
work  all  year  on  such  work,  they  can  only  do 
Fifteen  Thousand  Dollars  worth  of  business  for  the 
year.  The  difference  is  between  the  amount  of 
material  they  put  in  on  the  different  work  they  do. 
A  man  will  do  about  $16.50  worth  of  busniess  a 
day  on  Contract  Work,  as  against  $7.20  a  day  or  a 
little  more  on  small  Jobbing  or  Day  Work.  This  is 
particularly  so  according  to  the  prices  charged  at 
the  present  time  for  this  kind  of  work. 


MEMORANDA. 


MEMORANDA. 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


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